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Article
October 21, 1893

ABSOLUTE ALCOHOL FOR SCIENTIFIC PURPOSES IS DUTY FREE.

JAMA. 1893;XXI(17):623. doi:10.1001/jama.1893.02420690031016

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Abstract

The decision of the United States Circuit Court, S. D. New York, in re Kny, rendered June 27, 1893, is just reported in 57 Federal Reporter, p. 190, affirming the decision of the board of general appraisers, which reversed the classification of the collector of the port of New York on certain so-called "absolute alcohol." The latter classified it as "alcohol, 198 degrees, $4.95," at $2.50 per proof gallon, under the provisions of paragraphs 329 and 333 of Schedule H of the tariff act of October 1, 1890. Against this classification the importers protested, claiming that the article was a scientific preparation for college use, and duty free, under paragraph 677 of the free list of said tariff act. This "absolute alcohol" was made by chemical action by adding lime, and then distilling the liquid over again, by means of which the high percentage of 99.5 of alcohol was obtained,

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